Management Accounting, Strategy and Control

Required reading (mandatory) + additional articles related to certain lectures and tasks (but not mandatory to read)

General skill - Reflective writing (To practice in 3 individual Hand in Tasks (HITs) and to learn how to answer questions (not mandatory to read but helps to work with answering questions)

• Carlile, O., & Jordan, A. (2007). Reflective writing: principles and practice. **Chapter 3 (pp. 24-38) in Teaching Portfolio Practice in Ireland – A Handbook; Editor: Ciara O’Farrell, CAPSL, Trinitiy College Dublin, Ireland. http://eprints.teachingandlearning.ie/1935/1/Carlile%20and%20Jordan%202007%20Teaching_Portfolio_ Practice_in_Ireland.pdf

  Peter Beusch - Strategic Management Accounting & skills and competencies 
  (Mandatory)- Articles are to prepare for different guest lectures/MASC in practice and the exam)

• Wolf, T., Kuttner, M., Feldbauer-Durstmüller, B. and Mitter, C. (2020), "What we know about management accountants’ changing identities and roles – a systematic literature review", Journal of Accounting & Organizational Change, Vol. 16 No. 3, pp. 311-347. https://doi.org/10.1108/JAOC-02-2019-0025

• Rautiainen, A., Scapens, R. W., Järvenpää, M., Auvinen, T., & Sajasalo, P. (2024). Towards fluid role identity of management accountants: A case study of a Finnish bank. The British Accounting Review, 101341. https://doi.org/10.1016/j.bar.2024.101341

• Franke, F., & Hiebl, M. R. (2023). Big data and decision quality: the role of management accountants’ data analytics skills. International Journal of Accounting & Information Management, 31(1), 93-127. https://doi.org/10.1108/IJAIM-12-2021-0246

• Arkhipova, D., Montemari, M., Mio, C., & Marasca, S. (2024). Digital technologies and the evolution of the management accounting profession: a grounded theory literature review. Meditari Accountancy Research, 32(7), 56-85. https://doi.org/10.1108/MEDAR-07-2023-2097

• Halari, A., & Baric, M. (2023). Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners. Qualitative Research in Accounting & Management, 20(4), 421-446. https://doi.org/10.1108/QRAM-03-2022-0048

• Kurki, M., & Järvenpää, M. (2024). Engaging management accountants in corporate sustainability. Accounting, Auditing & Accountability Journal, 37(9), 100-127. https://doi.org/10.1108/AAAJ-02-2023-6292

  Additional article relates to lectures and for HIT 1 (to work with - not mandatory to read)

  
  

• CGMA (2023). CGMA Competency Framework 2023 Edition. https://us.aicpa.org/content/dam/cgma/resources/tools/downloadabledocuments/cgma-competency- framework.pdf

Peter Beusch - MASC + Sustainability integration & Circularity (Mandatory)

• Schaltegger, S., Christ, K. L., Wenzig, J., & Burritt, R. L. (2022). Corporate sustainability management accounting and multi‐level links for sustainability–A systematic review. International journal of management reviews, 24(4), 480-500. https://doi.org/10.1111/ijmr.12288

• Schaltegger, S., & Burritt, R. (2018). Business cases and corporate engagement with sustainability: Differentiating ethical motivations. Journal of Business Ethics, 147(2), 241-259. https://link.springer.com/article/10.1007/s10551-015-2938-0

• Beusch, P., Frisk, J. E., Rosén, M., & Dilla, W. (2022). Management control for sustainability: Towards integrated systems. Management Accounting Research, 54, 100777. https://doi.org/10.1016/j.mar.2021.100777

  Additional articles related to lectures and Group Assignment (not mandatory to read)

• The Circularity Gap Report of Sweden (2022), Closing the circularity gap in Sweden. https://www.circularity-gap.world/sweden

• Product as a service in the circular economy. https://www.stenarecycling.com/sv/vart- erbjudande/stena-circular-consulting/product-as-a-service/

  Separate literature as additional help in case description for Group Assignment (not mandatory)

  Mikael Cäker - Management Control & Behavioral aspects (Mandatory)

• Cäker, M., Siverbo, S. & Åkesson, J. (2021) Performance measurement systems, hierarchical accountability and enabling control. Accounting and Business Research, 1-25, https://doi.org/10.1080/00014788.2021.1940076

• Messner, M. (2009) The limits of accountability. *Accounting, Organizations and Society, *34, 918–938, https://doi.org/10.1016/j.aos.2009.07.003

  
  Additional articles related to lectures and Hit 2 (not mandatory to read for exam but to work with during case)

  
  

• Adler, P. S. & Borys, B. (1996) Two types of bureaucracy: Enabling and coercive. Administrative Science Quarterly, 41, 61-89. https://doi.org/10.2307/2393986

• Jordan, S. & Messner, M. (2012) Enabling control and the problem of incomplete performance indicators. *Accounting, Organizations and Society, *37, 544–564. https://doi.org/10.1016/j.aos.2012.08.002

• Roberts, J., (1990) Strategy and accounting in a U.K. conglomerate. Accounting, Organizations and Society, 15, 107–126. https://doi.org/10.1016/0361-3682(90)90017-O

• Roberts, J. (2017) Managing only with transparency: The strategic functions of ignorance. Critical Perspectives on Accounting, 55, 53-60. https://doi.org/10.1016/j.cpa.2017.12.004

• Vosselman, E. (2016) Accounting, accountability, and ethics in public sector organizations: Toward a duality between instrumental accountability and relational response-ability. Administration & Society, 48 (5), 602– 627. https://doi.org/10.1177/0095399713514844

  Henrik Agndal – Management of inter-organizational relations (Mandatory)

• Agndal, H. & Nilsson, U. (2008). Supply chain decision making supported by an open books policy. International Journal of Production Economics, 116: 154-167. https://doi.org/10.1016/j.ijpe.2008.08.038

• Agndal, H. & Nilsson, U. (2009). Interorganizational cost management in the exchange process. Management Accounting Research, 20 (2): 85-101. https://doi.org/10.1016/j.mar.2008.07.001

• Agndal, H. & Nilsson, U. (2010). Different open book accounting practices for different purchasing strategies. Management Accounting Research, 21, 147-166. https://doi.org/10.1016/j.mar.2010.04.001

• Agndal, H. & Nilsson, U. (2019). The fast and the furious: The role of entrainment in controlled inter- organizational relationship transformation. Management Accounting Research, 43: 15-28.

• Agndal, H. & Nilsson, U. (2024). Trust, distrust, and open-book accounting in three client-vendor relationships. Contemporary Accounting Research, 41 (1): 292-323. https://doi.org/10.1111/1911-3846.12912

• Alenius, A., Lind, J. & Strömsten, T. (2015). The role of open book accounting in a supplier network: Creating and managing interdependencies across company boundaries. Industrial Marketing Management 45: 195-206. https://doi.org/10.1016/j.indmarman.2015.01.008

• Lumineau, F., Schilke, O. & Wang, W. (2023). Organizational Trust in the Age of the Fourth Industrial Revolution: Shifts in the Form, Production, and Targets of Trust. Journal of Management Inquiry, 32 (1): 21-34. https://doi.org/10.1177/10564926221127852

• Van der Meer-Kooistra, J. and E.G.J. Vosselman (2000). Management control of interfirm transactional relationships: the case of industrial renovation and maintenance. *Accounting, Organizations and Society, 25: 51–77. https://doi.org/10.1016/S0361-3682(99)00021-5